"Obviously, a business owner needs a cushion against hard times. Otherwise, when hard times strike, a business would not have a pillow to take the punch - for example a drop in customers, bad economic situations etc. etc. (our cartoon suggests that a business owner with a profit pillow can survive economic hardships...). We need profit cushions to protect our businesses against negative events and situations in the world!" - Michiel Jonker

This cartoon illustrates one of the reasons why a business owner should make a profit - namely to use it in difficult economic times (e.g. when consumer consumption is low).